Cases - A E House & Son

Record details

Name

A E House & Son

Date

(1998)

Citation

3 BVC 695

Legislation

Value Added Tax Act 1994

Keywords

VAT

Summary

It was held that the winter storage of caravans was a taxable supply as opposed to an exempt supply of a licence to occupy land. There was no occupation of any specified area of land but rather a storage service which was outside the scope of the exemption.